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Correspondence 0001493152-25-004059 from Vivos Therapeutics, Inc. (VVOS)

Vivos Therapeutics, Inc.
Date: Jan. 29, 2025 · CIK: 0001716166 · Accession: 0001493152-25-004059

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File numbers found in text: 333-284399

Date
Jan. 29, 2025
Author
Chief
Form
CORRESP
Company
Vivos Therapeutics, Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Life Sciences Re: Vivos Therapeutics, Inc. Registration Statement on Form S-1, as amended File No. 333-284399 Attention: Conlon Danberg

Dear Mr. Danberg:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vivos Therapeutics, Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. EST on Thursday, January 30, 2025, or as soon as practicable thereafter.

Very
truly yours,
/s/
Bradford Amman

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CORRESP
1
filename1.htm

VIVOS
THERAPEUTICS, INC.

7921
Southpark Plaza, Suite 210

Littleton,
Colorado 80120

January
29, 2025

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Life Sciences

100
F Street, N.E.

Washington,
DC 20549

    Re:
    Vivos
    Therapeutics, Inc.

    Registration
    Statement on Form S-1, as amended

    File
    No. 333-284399

    Attention:
    Conlon Danberg

Dear
Mr. Danberg:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Vivos Therapeutics, Inc. hereby requests acceleration of effectiveness of the
above referenced Registration Statement so that it will become effective at 4:30 p.m. EST on Thursday, January 30, 2025, or as soon as
practicable thereafter.

    Very
    truly yours,

    /s/
    Bradford Amman

    Bradford
    Amman

    Chief
    Financial Officer

cc:
Ellenoff Grossman & Schole LLP